Which of the following would be considered a second line of defense in the Three Lines of Defense model?

a$.$ An accounts payable supervisor conducting a weekly review to ensure all payments were issued by the required payment date.

b$.$ A divisional compliance and ethics officer conducting a review of employee training records to ensure that all marketing and sales staff have completed the required FCPA training.

c$.$ A shift supervisor inspecting a sample of finished goods to ensure quality standards are met.

d$.$ An internal audit team conducting an engagement to provide assurance on the company$$s Sarbanes$-$Oxley compliance with internal controls over financial reporting.